TaxTMI 
TaxTMI 
2013 (9) TMI 1079
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....0. Both these appeals have been preferred by the common appellant herein original assessee challenging the impugned judgment and order passed by the learned ITAT dated 12.10.2012 passed in IT(SS) A Nos.169 & 222 of 2003, by which, the learned Tribunal has allowed the appeal preferred by the assessee being Appeal No.169 of 2003 and remitted the matter back to the file of the learned CIT(A) to decide the issue with respect to the validity of the notice issued under Section 158BD of the Income Tax Act. By the impugned judgment and order the learned Tribunal has also allowed the appeal preferred by the revenue being Appeal No.222 of 2003 and has quashed and set aside the order passed by the learned CIT(A) and had remitted the matter back to the....
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....e validity of the notice under Section 158BD of the Act. The learned Tribunal permitted the assessee to raise additional ground with respect to the validity of the notice under Section 158BD of the Act. The Tribunal was of the opinion that as the additional ground raised by the assessee against the validity of notice issued under Section 158BD of the Act, the same goes to very root of the initiation and legality of proceedings and same was not raised before the learned CIT(A), it would subserve the interest of natural justice, if the said additional ground is remitted back to the file of the learned CIT(A) to decide the said issue on merits. Consequently, learned Tribunal allowed the appeal preferred by the assessee and remitted the matter ....
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....y unconnected ?" 4.0. Shri B.S. Soparkar, learned advocate for the appellant has vehemently submitted that as such learned Tribunal has materially erred in remitting the matter back to the learned CIT(A) to consider the additional ground issue with respect to the validity of the notice under Section 158BD of the Act. It is submitted that it is true that the said question was not raised before the learned CIT(A), however when the learned Tribunal permitted the assessee to raise additional ground and when the same could have been decided by the learned Tribunal on the basis of the material on record, the learned Tribunal ought to have decided the said issue / additional ground itself. 4.1. It is further submitted that even otherwise the le....
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....sessee succeeds then the entire assessment would become nullity and therefore, learned Tribunal has remitted the appeal preferred by the revenue also to the file of the learned CIT(A). However, she has left it to the Court to remit the appeals to the file of the learned Tribunal as there is no decision by the learned Tribunal on merits so far as the appeal preferred by the revenue is concerned, more particularly the learned Tribunal has not entered into the legality and validity of the order passed by the CIT(A) on merits in so far as deleting the addition made by the learned Assessing Officer except the amount of Rs. 2,51,519/. 6.0. Heard learned advocates for the respective parties at length. As stated above, in appeal preferred by the a....
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....see's appeal. 6.1. Considering the fact that learned Tribunal has permitted the assessee to raise the additional ground with respect to the validity of notice issued under Section 158BD of the Act and it is reported that to decide the aforesaid issue no further additional evidence is required and said issue can be decided on the basis of material on record, learned Tribunal ought to have decided the said additional ground also on merits. In any case, learned Tribunal ought not to have remitted the appeal preferred by the revenue to the file of the learned CIT(A) without deciding the issue raised by the revenue on merits and without considering the legality and validity of the order passed by the learned CIT(A) with respect to the deletion ....